CCH® State Tax Smartcharts

CCH® State Tax SmartCharts

Note: Not all states impose all tax types. If you selected a topic and no results appear for one or more states selected; those states do not impose that particular tax. Caution: The links in the Citation and CCH Discussion columns below will only work if you are a subscriber to the CCH State Tax Reporter for the state.

Business Income Tax> Calculation of Income> Tax Base> C Corporation Starting Point

The following chart indicates the line on federal Form 1120 that constitutes the starting point for calculation of state taxable income.

C CORPORATION JURISDICTION COMMENT CITATION CCH EXPLANATION STARTING POINT Alabama Line 30 Form 20C Alabama 10-510 Instructions Alaska Line 28 Form 6000 Instructio Alaska 10-510 ns, Corporation Net Income Tax Return Arizona Line 30 Form 120 Arizona 10-510 Instructions Arkansas Line 28 for multistate Form AR1100CT Arkansas 10-510 corporations. For Instructions corporations operating only in Arkansas, reconciliation required for each state line item amount, lines 9 through 16 and Lines 18 through 28, that is diﬀerent from amounts listed on federal return. If amounts are the same for both federal and state returns, enter dollar amounts on lines 17, 29, and 31 through 48. California Line 28 if using federal Form 100 California 10-510 reconciliation method. Instructions Colorado Line 30 Form 112 Colorado 10-510 Instructions Connecticut Line 28 Form CT-1120 Connecticut 10-510 Instructions Delaware Line 30 Form 1100 Instruc Delaware 10-510 tions, Corporation Income Tax Return District of Line 28 reconciliation Reconciliation required to explain Form D-20 District of Columbia Columbia any diﬀerences between net Instructions 10-510

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C CORPORATION JURISDICTION COMMENT CITATION CCH EXPLANATION STARTING POINT income reported for federal purposes and that reported for DC purposes. Reconciliation starts with federal taxable income before net operating loss deduction and special deductions. Florida Line 30 Form F-1120N Florida 10-510 Instructions Georgia Line 30 Form 600 Georgia 10-510 Instructions Hawaii Line 28 Form N-30 Hawaii 10-510 Instructions Idaho Line 30 Form 41 Instructions Idaho 10-510 Illinois Line 30 Form IL-1120 Illinois 10-510 Instructions Indiana Line 28 Form IT-20 Indiana 10-510 Instructions Iowa Line 28 Form IA 1120 Iowa 10-510 Instructions Kansas Line 30 Form K-120 Kansas 10-510 Instructions Kentucky Line 28 Form 720 Kentucky 10-510 Instructions Louisiana Line 30 Form CIFT-620 Louisiana 10-510 Instructions Maine Line 30 Form 1120-ME Maine 10-510 Instructions Maryland Line 28, minus line 29b Form 500 Maryland 10-510 Instructions Massachusetts Line 28 Form 355 Massachusetts Instructions 10-510 Michigan Line 30 Form 4891 Instru Michigan 10-510 ctions, Corporate Income Tax Annual Return Form 4567 Instructions Form C-8000 Instructions Minnesota Line 28 Form M4 Instruct Minnesota 10-510 ions, Corporation Franchise Tax Return

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C CORPORATION JURISDICTION COMMENT CITATION CCH EXPLANATION STARTING POINT Mississippi Line 28 Form 83-100 Mississippi 10-510 Instructions Missouri Line 30 Form MO-1120 Missouri 10-510 Instructions Montana Line 28 Form CIT Montana 10-510 Instructions Nebraska Line 30 Form 1120N Nebraska 10-510 Instructions Nevada N/A, because state Nevada 10-001 does not tax general business corporation income. New Line 28 Form NH-1120 New Hampshire Hampshire Instructions 10-510 N.H. Rev. Stat. Ann. §77-A:1(III) New Jersey Line 28 N.J. Stat. Ann. New Jersey 10-510 §54:10A-4(k) New Mexico Line 28 N.M. Stat. Ann. New Mexico 10-510 §7-2A-2(C) Form CIT Instruction s, Corporate Income and Franchise Tax Return New York Line 28 Form CT-3 New York 10-510 Instructions North Carolina Line 28, minus line 29b Form CD-405 North Carolina Instructions 10-510 North Dakota Line 30 Form 40 Instructions North Dakota 10-510 Ohio No federal tax base. Ohio Rev. Code Ohio 14-125 CAT is based on Ann. §5751.02(A) taxable gross receipts. Ohio Rev. Code Ann. §5751.01(F) Oklahoma Line 30 for unitary Okla. Admin. Code § Oklahoma 10-510 taxpayers. Lines 1-30 710:50-17-50 as reported on federal Form 512 return for nonunitary Instructions taxpayers. Oregon Line 28 Form 20 and 20-I Oregon 10-510 Instructions Pennsylvania Line 28 61 Pa. Code Pennsylvania §153.11(a) 10-510

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C CORPORATION JURISDICTION COMMENT CITATION CCH EXPLANATION STARTING POINT Form RCT-101 Instructions Rhode Island Line 28 Form RI-1120C Rhode Island Instructions 10-510 South Carolina Line 30 Form SC 1120 South Carolina Instructions 10-510 South Dakota N/A, because state South Dakota does not tax general 14-001 business corporation income. Tennessee Line 28 Form FAE 170 Tennessee 10-510 Instructions Tenn. Code Ann. §6 7-4-2006(a) Texas Lines 1c and 4-10 for Tex. Tax Code Ann. Texas 10-510 franchise (margin) tax §171.1011(c)(1)(A) reports due after 2007 Form 05-386, tax year Instructions for Completing Annual Line 28 for franchise Franchise Tax tax reports due prior to Reports 2008. Utah Line 28 Instructions, Form Utah 10-510 TC-20, Corporation Franchise or Income Tax Return Utah Code Ann. §59 -7-101(29) Vermont Line 30, plus line 29a Form CO-411 Instr Vermont 10-510 uctions, Corporate Income Tax Return Tax years before 2018:

Line 28, minus line 29b Virginia Line 30 Form 500 Virginia 10-510 Instructions 23 Va. Admin. Code § 10-120-100 Washington N/A, because state Washington 10-001 does not tax general business corporation income. West Virginia Line 30 Form WV/CNF-120 West Virginia Instructions 10-510 Wisconsin Line 28 Form 4 Instructions Wisconsin 10-510

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C CORPORATION JURISDICTION COMMENT CITATION CCH EXPLANATION STARTING POINT Wyoming N/A, because state Wyoming 10-001 does not tax general business corporation income.